Russian Presidential Decree No. 816 of November 5, 2026 entered into force on the day of its official publication (November 6, 2026 according to the legal databases). It supplements Decrees No. 81, 95, 254, 618, 737 and 198: if an individual has not presented a passport or residence permit of Russia or of a country that is not on the “unfriendly” list, they are treated as a person from an “unfriendly” country. For deals with Russian property this means a special procedure: settlement through a type “C” account on a sale, and Government Commission permits in the cases where they are required. There are no transition rules.
What this changes in the calculation
Does not affect the rates; for a foreigner who buys or sells an apartment in Russia without supporting documents, taking money abroad is restricted.
The maximum tourist tax rate (Tax Code art. 418.5) is 1% in 2025, 2% in 2026, 3% in 2027, 4% in 2028 and 5% from 2029, but not less than RUB 100 per night. The actual rate is set by the municipality.
What this changes in the calculation
If the tourist tax applies to short-term lets, it is no more than 2% of revenue in 2026; rental income is subject to income tax separately.
From January 1, 2025 a resident's income from selling property, deposit interest, securities transactions and dividends is taxed at 13% on the part of the tax bases up to RUB 2.4 million and at 15% on the part above. The main base (salary and other income) is taxed on a scale of 13, 15, 18, 20 and 22% with thresholds of RUB 2.4, 5, 20 and 50 million.
What this changes in the calculation
The Russia preset uses 13% on sale: correct for gains up to RUB 2.4 million a year, the part above RUB 2.4 million is taxed at 15%.
A Russian resident's income from renting out and selling an apartment abroad is reported on form 3-NDFL by April 30, and the tax is paid by July 15 of the following year. A sale after the minimum holding period (5 years; 3 years for an only home, inheritance or a gift from a close relative) is not taxed.
What this changes in the calculation
A Russian selling an apartment in Georgia after 5 years pays no tax in either country; from 2 to 5 years: 0 in Georgia, 13% in Russia (15% above RUB 2.4 million); within 2 years: 5% in Georgia plus 13% in Russia with no credit.
Russia is not on the Georgian Ministry of Finance's list of treaties in force (58 countries), and Georgia is absent from the Russian Ministry of Finance's list as of July 14, 2026. Without a treaty, tax paid abroad is not credited in Russia.
What this changes in the calculation
For a Russian tax resident, the Georgian 5% on rent and the tax on a sale within 2 years are not credited: Russian income tax is paid on the full income on top of the Georgian tax.
The bill introducing a 13 to 22% scale for interest and dividends from 2027 passed its first reading on October 29, 2026; amendments are accepted until November 12, 2026, and the second reading is scheduled for November 19, 2026.
What this changes in the calculation
Nothing yet; currently 0 to 15% for deposits and 13 to 15% for bonds and funds.